Course detail

Economics and Accounting of Non-Profit Organisations

FP-UfudPAcad. year: 2020/2021

The course focuses on the following topics: Significance and function of non-profit organization, their typology, funding and fundraising, marketing and PR, personnel management in NPO, specifications of accounting operations in NPO.

Learning outcomes of the course unit

Knowledge: Students will describe and explain mission and significance of non-profit organizations in the national economy. They describe and analyze different funding resources, specifics of marketing and personnel management. Students will gain the skills of identification of accounting operations (cost and revenues, funding).
Skills: Students knows to consider current situation of NPO, they identify and name differences in accounting operations of NPO.
General qualifications: Students can work in teams and are able to present their views and defend them in discussion. Students recognize the ethical significance of NPO. They can design solutions for specific accounting operations for NPO.


Public finance, accounting.


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

BOUKAL, P. a kol. Fundraising pro neziskové organizace. 1. vyd. Praha: Grada, 2013.
DOBROZEMSKÝ, V. a J. STEJSKAL. Nevýdělečné organizace v praxi. 2. vyd. Praha: Wolters Kluwer, 2017.
STEJSKAL, J., KUVÍKOVÁ, H. a K. MAŤÁTKOVÁ. Neziskové organizace. Vybrané problémy ekonomiky se zaměřením na nestátní neziskové organizace. 1. vyd. Praha: Wolters Kluwer, 2012.
PELIKÁNOVÁ, A. Účetnictví, daně a financování pro nestátní neziskovky. 3. vyd. Praha: Grada, 2018.
REKTOŘÍK, J. a KOL. Organizace neziskového sektoru. Základy ekonomiky, teorie a řízení. 3. vyd. Praha: Ekopress, 2010.
Zákon č. 563/1991 Sb., o účetnictví ze dne 12. prosince 1991 (v platném znění) (CS)
České účetní standardy pro některé vybrané účetní jednotky, které vedou účetnictví podle vyhlášky č. 410/2009.
Vyhláška č. 410/2009 Sb.

Planned learning activities and teaching methods

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions. Seminars are focussed on the practical mastery of the essentials, extending knowledge, support teamwork among students and their ability to discuss and present.

Assesment methods and criteria linked to learning outcomes

Requirements for gaining the credit:
1) Work in small teams (5-6 students), presentation of 4 tasks. Max. possible points is 10, number of points needed for the credit is 5 (i. e. 50 %).
2) Credit test (accounting): maximum possible number of points is 20, while the minimum number of points needed for the credit is 10 (i.e. 50 %), and one resit is possible.
Examination requirements:
The examination is in writing. The examination can only be taken by students who have applied through IS and have the credit entered. The examination contains test, open questions and solution of one accounting task. The time available for the examination is 40 minutes, the maximum number of points available is 70, and in order to pass the examination it is necessary to get at least 35 points (i.e. 50 %).
The resulting mark for the course is the sum of the points from the seminars and the examination, and the resulting grade is in accordance with the BUT Study and Examination Regulations.

Language of instruction


Work placements

Not applicable.

Course curriculum

1. Approaches to definition of the non-profit sector. Mission and significance of NPO in the national economy, their function.
2. Typology of non-profit organization. Non-profic public organizations. Non-profit private organizations.
3. Funding of NPO. Public and private funding resources. Significance and self-funding methods.
4. Fundraising. Significance of the person of fundraiser. Marketing and PR in non-profit organizations. PR and fundraising.
5. Personnel management in non-profit organizations. Volunteership.
6. Basic accounting operations, comparison with accounting in profit organizations.
7. Specifics of financial accounts, clearing relations.
8. Assets and stocks accounts.
9. Revenues accounts.
10. Costs accounts. Balance off.
11. Transfers.
12.-13. Overall summary (specifics of accounting of NPO).


The objective of the course is to provide students with knowledge and understanding of significance, misssion, function and specifics of accounting operations of non-profit organization (NPO).

Specification of controlled education, way of implementation and compensation for absences

Attendance at lectures is recommended, while attendance at seminars is monitored. Teaching takes place in accordance with the semester timetable. The means of substituting for missed lectures and seminars is fully in the teachers’ competence.

Classification of course in study plans

  • Programme BAK-UAD Bachelor's, 2. year of study, summer semester, 6 credits, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer


26 hours, compulsory

Teacher / Lecturer